Note:
1) Due to merger of Rly.Budget with General Budget, all Demands 3 to 13 are now subsumed into Single Demand No.80 - Ministry of Railways. The erstwhile Demands 3 to 13 are now named as Sub Major Heads (SMH) 01 to 11 under Major Head 3002 - Indian Railways Working Expenses (Commercial Lines) respectively.
2) Description of Demand/Minor Head/Sub Head/Detailed Head is given for the purpose of understanding. Need not be furnished in answer sheets.
3) Sub Head is not asked, yet furnished herein for perusal.
4) For attempting these type of Allocation questions, hard copy of Finance Code Volume 2 (F2) is must for preparation. Click for F2
Allocations / Classifications - TITBITS
- In view of Swach Bharat campaign, the following activities are more important -
- 08 Demand - Operating Expenses - Rolling Stock & Equipement (08-593) -Expenditure on OBHS- On Board Housekeeping services, CTS -Clean Train Station Scheme, Mechanical coach Cleaning, pest & rodent control treatment or any other activity of coach sanitation.
(Authority: Board's letter no.2014/AC-II/2/2 dated 16.10.2014)�acs no.118 . To view letter - click here
Ø Single Demand i.e., Demand No. 12 for two abstracts - One is Abstract –K for Misc.Working Expenses and another is Abstract –N for Suspense.
Ø Demand No. 03 – General Superintendence and Services - It covers all Officers and Administrative staff of all departments in GM’s Offices as well as DRM’s offices.
Exceptions: 1) CCO- Chief Claims Officer and his establishment - allocated to Demand No.12- Misc Working Expenses. 2) CSC – Chief Security Commissioner or DSC – Divisional Security Commissioner and their establishments – allocated to Demand No.12 – Misc Working Expenses.. 3) CMD – Chief Medical Director or Sr.DMO – Sr.Divisional Medical Officer and their establishments – allocated to Demand No.11 – Staff Welfare and Amenities.
Ø The Repairs and Maintenance of Plant & Equipment of all Departments – charged to Demand No.7 – Repairs & Maintenance of Plant and Equipments
Ø Payment of compensation claims – Demand No. 12 – Misc Working Expenses
Ø Court fees and other legal expenses – Demand No. 03 – General Superintendence & Services. ( 03-164)
Ø Expenditure on Sports & Cultural activities and connected establishment – Demand No. 03 - General Superintendence & Services. ( 03-330)
Ø Conservancy of Rivers - Demand No. 04 – Repairs & Maintenance of P.Way & works.
Ø Planting & upkeep of trees along Railway lines, Station gardens, Staff colonies - Demand No. 04 – Repairs and Maintenance of P.Way & Works.
Ø Consumable items such as lubricants, carbon brushes, lamps, bolts etc used for coaches/wagons ( by Divisions in Open Line)- Demand No. 08- Operating Expenses - Rolling Stock. If the same were used in Workshops, allocated to Demand No. 06- Repairs & Maintenance of Carriages & Wagons.
Ø Repairs to watches, clocks, time recorders, stop watches ( in stations, offices etc) - Demand No. 07 – Repairs & Maintenance of Plant and Equipments. Why because all these items are treated as tools & plants as per Railway’s Lingo/jargon.
Ø Payment of Lease charges (of IRFC, etc) – Demand No. 09 – Operating Expenses (Traffic). Only Interest portion charged to Demand No. 09. The Principal portion of Lease charges should be charged to Plan Head 2200 – Leased Assets under Demand No.16
Ø Demand No. 16 -Plan Head 1300- Restoration of Dismantled lines – abolished by Railway Board recently.
CLASSIFICATION OF REVENUE EXPENDITURE
Category
|
Group
|
Erstwhile Demand
No.
|
Abstract
|
Name of demand
|
I.
|
Policy Formulation and Services Common to all Railways
|
1.
|
|
Railway Board
|
2.
|
|
Miscellaneous Expenditure (General)
|
II.
|
General Superintendence and Services on Railways
|
3.
|
A
|
General Superintendence and Services on Railways.
|
III.
|
Repairs and Maintenance
|
4.
|
B
|
Repairs and Maintenance of Permanent Way and Works.
|
5.
|
C
|
Repairs and Maintenance of Motive Power.
|
6
|
D
|
Repairs and Maintenance of Carriages and Wagons.
|
7
|
E
|
Repairs and Maintenance of plant and Equipment
|
IV.
|
Operation
|
8.
|
F
|
Operating Expenses-Rolling Stock and Equipment.
|
9.
|
G
|
Operating Expenses-Traffic.
|
10.
|
H
|
Operating Expenses-Fuel.
|
V.
|
Staff Welfare, Retirement Benefits and Miscellaneous
|
11.
|
J
|
Staff Welfare and Amenities.
|
12.
|
K & N
|
Miscellaneous Working Expenses and Suspense
|
13.
|
L
|
Provident Fund, Pension and other Retirement Benefits.
|
VI.
|
Railway Funds and payment to General Revenues.
|
14.
|
M
|
Appropriation to Funds.
|
15.
|
|
Dividend to General Revenues, Repayment of loans taken from General Revenues and Amortization of over Capitalisation.
|
Note: Abstracts A to L are arranged serially to Erstwhile Demands No. 03 to 13 ( Except Abstract I )
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